Description: This panel discussion focuses on valuation and nonforfeiture developments. Topics covered include purpose of Society's Committee on Valuation and Related Problems, current valuation regulatory developments, industry studies in the United States, report of the Society's Special Committee on Nonforfeiture Laws, annuity nonforfeiture values, and sex-distinct mortality tables for valuation and nonforfeiture purposes.

Description: This article discusses the adoption of the AICPA Statement of Position SOP 03-1 altering the way earnings emerge under FAS 97 and the impact of the enactment of SOX control requirements.

Description: This article discusses the the 1998 alternartive XXX model regulations and the potential tax impact on the definition of life insurance and on reserve deductions associated therewith.

Description: This article summarizes current regulatory activity discussed at the Spring 2009 meetings of the N.A.I.C. and the National Council of Insurance Legislators.

Description: The Actuary Vol. 22 , No. 7. This articles explores the dangers posed by many guaranteed-return life insurance and annuity products.

Description: Part 3 of Gray's summary of the Canadian report on taxation by the Carter Commission. One of the provisions would impose a 50% insurance company tax rate on the excess of surplus earnings over policy dividends disbursed.

Description: This article discusses regulatory proposals and developments at both the state and federal level that call for small insurer vigilance.

Description: This article discusses new developments on the regulatory front. Under the new agreement, insurance company management and boards will be required to issue a statement that reflects their judgment about the firm’s viability, including its capital adequacy. The required opinion will have five elements - identifying risks, measuring risks, a risk feedback loop, a risk tolerance statement, and a risk policy.